2013 (12) TMI 1067

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..... engaged in the business of providing "Event Management and Business Exhibition Service" during the period 2002-03 & 2003-04 and was paying service tax. The applicant collected service tax on the exhibitions conducted by them but did not remit such tax collected to the treasury. The Revenue issued show-cause notice alleging that the taxes collected and should have been remitted to the treasury as p .....

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..... 11 D of Central Excise Act only a person who is liable to pay service tax is required to deposit amounts collected as tax. Since, the applicant was not liable to pay service tax during the relevant period, provisions of Section 11 D cannot be enforced against the applicant. 3. Opposing the prayer, the learned AR for the Revenue submits that the expression used in Section 11 D is to the effect tha .....

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..... ice tax under the category of Event management Service. He has only raised the issue that the show-cause notice states that the "Business Exhibition Service" was not liable to service tax during the material period. The question to be determined is as to whether the activity that the applicant was doing would come within the definition of "Event Management Service" during the relevant period. Afte .....

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